I hope all u r fine.Without wasting ur time i will like to highlight my problem that is classification of Bank Charges in FINANCIAL STATMENTS under the roof of income tax rules & Accounting Standards .

"BANK CHARGES" are generally treated as "Financial Expenses", so they are classified under the title head of "Financial Expenses" in the note to the accounts (or financial statements), according to the "International Financial Reporting Standards (IFRS)" (formerly called International Accounting Standards (IAS))